Question 87

The standard number of hours that should have been worked for the output attained is 7500 direct labour hours and the actual number of direct labour hours worked was 7900. If the direct labour price variance was $7900 unfavourable, and the standard rate of pay was $20 per direct labour hour, what was the actual rate of pay for direct labour?

$19 per direct labour hour

$17 per direct labour hour

$21 per direct labour hour

$20 per direct labour hour

Question 88

Tidex Company is a manufacturer of cleaning detergent. Cleanx is manufactured on a weekly basis. The following standards have been established to produce 10,000 litres of Cleanx:

Standard direct labour hours of 5,000 to mix 10,000 litres of detergent Standard direct labour rate per hour: $18 Actual direct labour hours consumed: 5,500 Actual direct labour rate: $18.45 Calculate the Total Direct Labour Budget Variance (TDLBV).

$11,475 Favourable

$9,000 Unfavourable

$11,475 Unfavourable

$9,000 Favourable

Question 89

A company developed the following per-unit standards for its product: 5 kilograms of direct materials at $3.00 per kilogram. Last month, 1000 kilograms of direct materials were purchased for $2880. Also last month, 670 kilograms of direct materials were used to produce 140 units. What was the direct materials price variance at the time of purchase?

$12120 favourable

$120 favourable

$12120 unfavourable

$120 unfavourable

Question 98

Pharoah Co. produces wooden boxes. The companys standards per box require 5 boards, each costing $10 per board, and half of an hour of direct labour. The standard labour rate is $14 per hour. In August, Pharoah Co. Purchased 12100 boards for a total cost of $122800. It used 11460 boards to manufacture 1920 boxes. Total labour hours were 960 hours, and total labour costs were $16290. What was the material quantity variance for August?

$6400 U

$6400 F

$18600 U

$18600 F

Question 99

Crane Co. produces a product requiring 10 kilograms of material at $1.60 per kilogram. Crane produced 9000 products during 2020 resulting in a $29000 unfavourable materials quantity variance. How much direct material did Crane use during 2020?

108125 kilograms

90000 kilograms

144000 kilograms

136400 kilograms

PLEASE HELP ME! I'LL MAKE SURE TO RATE!!